會(huì)計(jì)學(xué)本科畢業(yè)論文-會(huì)計(jì)職業(yè)道德的探討(文件)
【正文】 ld me as a young boy I would have played for and won trophies with my boyhood club Manchester United, proudly captained and played for my country over one hundred times and lined up for some of the biggest clubs in the world, I would have told you it was a fantasy. I39。 sacrifice, which made me realise my dreams. I owe everything to Victoria and the kids, who have given me the inspiration and support to play at the highest level for such a long period. I also want to thank Simon Fuller and his team for their continued support. I want to thank all my teammates, the great managers that I had the pleasure of learning from. I also want to thank the fans who have all supported me and given me the strength to succeed. Nothing will ever pletely replace playing the game I love, however I feel like I39。s my time to give back.19。m genuinely excited about what lies ahead. I39。t have achieved what I have done today without my family. I39。 “他如果能有四條腿當(dāng)然最好，但是他天生就失去了后肢，這也沒(méi)什么關(guān)系，無(wú)論是他還是我們都已經(jīng)適應(yīng)了這一點(diǎn)?！?9。s Facebook page: 39。Duncan39。 his owners said. “我們讓他自由地用兩條腿行走。His owners, who posted the video on YouTube, said he has a wheelchair but doesn39。In an adorable video showing his first trip to the beach, Duncan Lou Who can been seen excitedly galloping along the sand and paddling in the Lou Who的狗第一次來(lái)到海邊的場(chǎng)景，他興奮地在沙灘上飛奔、或是趟水嬉戲。更為重要的是，企業(yè)負(fù)責(zé)人和會(huì)計(jì)人員應(yīng)提高自身修養(yǎng)。會(huì)計(jì)信息作為一種通用商業(yè)語(yǔ)言，其質(zhì)量程度的高低會(huì)直接影響到國(guó)民經(jīng)濟(jì)的發(fā)展。當(dāng)代理人與委托人之間存在利益沖突時(shí)，處于自身利益的考慮，就有可能通過(guò)命令、暗示的方式，要求會(huì)計(jì)人員提供不真實(shí)的會(huì)計(jì)信息，基于現(xiàn)行的會(huì)計(jì)人員體制，使會(huì)計(jì)人員陷入困境。領(lǐng)導(dǎo)任職期限較短容易使他們只關(guān)心自己在任的業(yè)績(jī)，不注重可持續(xù)發(fā)展，放棄了長(zhǎng)遠(yuǎn)利益，為應(yīng)付上級(jí)主管部門(mén)的考核，隱瞞企業(yè)的真實(shí)業(yè)績(jī)，將道德觀念拋開(kāi)，采取種種手段進(jìn)行會(huì)計(jì)造假。會(huì)計(jì)人員是會(huì)計(jì)倫理系統(tǒng)的核心，他們是會(huì)計(jì)法規(guī)和會(huì)計(jì)制度的執(zhí)行者。而且，應(yīng)規(guī)范會(huì)計(jì)事務(wù)所的審計(jì)費(fèi)用，制定合理的價(jià)格，并把審計(jì)費(fèi)用寫(xiě)在出具的審計(jì)報(bào)告里，接受監(jiān)督，這樣能減少事務(wù)所壓價(jià)拉客而出具虛假報(bào)表的可能。會(huì)計(jì)內(nèi)部監(jiān)督必須改變會(huì)計(jì)負(fù)責(zé)人擔(dān)任內(nèi)部負(fù)責(zé)人的做法，會(huì)計(jì)內(nèi)部監(jiān)督要強(qiáng)調(diào)單位負(fù)責(zé)人對(duì)法律負(fù)責(zé)，會(huì)計(jì)人員對(duì)單位負(fù)責(zé)人負(fù)責(zé)，充分發(fā)揮內(nèi)部審計(jì)的作用?！稌?huì)計(jì)法》規(guī)定，對(duì)違反《會(huì)計(jì)法》有關(guān)規(guī)定，對(duì)個(gè)人處以3000至5萬(wàn)元的罰款。（三)加強(qiáng)法規(guī)的可操作性新《會(huì)計(jì)法》規(guī)范了會(huì)計(jì)行為，對(duì)保證會(huì)計(jì)資料真實(shí)、完整起到了很大的作用，但某些方面操作性差。（二）加大職業(yè)道德建設(shè)力度,營(yíng)造良好的社會(huì)環(huán)境由于企業(yè)會(huì)計(jì)在經(jīng)濟(jì)上、身份上對(duì)單位負(fù)責(zé)人的依附性，往往會(huì)計(jì)只能受單位負(fù)責(zé)人道德水平的影響，多數(shù)企業(yè)會(huì)計(jì)人員往往就只能起到按受托代理人的主觀意志確認(rèn)、計(jì)量、記錄和報(bào)告的“賬房先生”式作用，很難發(fā)揮會(huì)計(jì)的控制職能，更不可能獨(dú)立、如實(shí)地反映受托經(jīng)理人職責(zé)履行情況，因此如何從會(huì)計(jì)管理體制上使會(huì)計(jì)身份、地位和權(quán)限比較超脫，減少對(duì)單位負(fù)責(zé)人的從屬性，凈化會(huì)計(jì)內(nèi)部、和外部環(huán)境，是提高會(huì)計(jì)職業(yè)道德水平的根本舉措。《會(huì)計(jì)基礎(chǔ)工作規(guī)范》對(duì)會(huì)計(jì)人員職業(yè)道德的要求是:敬業(yè)愛(ài)崗、熟悉法規(guī)、依法辦事、客觀公正、搞好服務(wù)、保守秘密。首先應(yīng)對(duì)會(huì)計(jì)人員進(jìn)行系統(tǒng)的會(huì)計(jì)知識(shí)培訓(xùn)。因而會(huì)計(jì)人員在領(lǐng)導(dǎo)的指使，強(qiáng)令下被動(dòng)的做假賬，否則會(huì)使會(huì)計(jì)人員的個(gè)人利益受到很?chē)?yán)重的損害甚至丟了飯碗，所以，要恪守職業(yè)道德，不少會(huì)計(jì)人員是很難做到的。在目前的經(jīng)濟(jì)社會(huì)中，會(huì)計(jì)人員與單位負(fù)責(zé)人在地位上屬?gòu)膶訇P(guān)系，也就是說(shuō)單位負(fù)責(zé)人對(duì)他們的工作完全擁有領(lǐng)導(dǎo)權(quán)和管理權(quán)。會(huì)計(jì)制度建設(shè)的關(guān)鍵在于執(zhí)行，會(huì)計(jì)監(jiān)督、財(cái)政監(jiān)督、審計(jì)監(jiān)督等監(jiān)督制度也沒(méi)有得到有效執(zhí)行，對(duì)會(huì)計(jì)職業(yè)道德的優(yōu)劣賞罰不明，致使會(huì)計(jì)制度執(zhí)行效果甚微；三是會(huì)計(jì)法律救濟(jì)制度不完善。對(duì)職業(yè)道德的違規(guī)行為懲治不力和對(duì)職業(yè)道德優(yōu)劣表現(xiàn)賞罰不明，違法成本低也是某些會(huì)計(jì)人員挺而走險(xiǎn)、違法犯法，喪失職業(yè)道德的原因之一。實(shí)際上，對(duì)于一名稱(chēng)職的會(huì)計(jì)人員而言，專(zhuān)業(yè)知識(shí)技能固然重要，但職業(yè)道德修養(yǎng)更重要。這些都大大降低了會(huì)計(jì)工作質(zhì)量，違背了職業(yè)道德的要求?，F(xiàn)實(shí)中不少會(huì)計(jì)人員缺乏基本的業(yè)務(wù)素質(zhì)，會(huì)計(jì)工作頻于應(yīng)付差事。而有關(guān)部門(mén)每年都要進(jìn)行稅收財(cái)務(wù)物價(jià)檢查，因其經(jīng)常性、規(guī)范性以及廣度、深度、力度不夠，也不能給單位內(nèi)部會(huì)計(jì)監(jiān)督提供有力的支持，進(jìn)而難以形成有效的再監(jiān)督機(jī)制。有的會(huì)計(jì)人員思想上竟然沒(méi)有會(huì)計(jì)職業(yè)道德的概念，對(duì)職業(yè)道德規(guī)范和政策法規(guī)似懂非懂，十分模糊。另一方面，會(huì)計(jì)人員在單位的地位具有天然的從屬性，其職業(yè)道德在單位會(huì)計(jì)工作中能否發(fā)揮作用和作用的大小，不可避免地從屬于所在單位的文化層次
教學(xué)教案相關(guān)推薦
鄂ICP備17016276號(hào)-1